1. SAP Cost Center Accounting
Configuration
SAP R/3 ENTERPRISE ECC6
Published by Team of SAP Consultants at
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2. TABLE OF CONTENTS
1. INTRODUCTION --------------------------------------------------------------------------------4
2. ORGANIZATIONAL STRUCTURES ------------------------------------------------------5
2.1 Maintain Controlling Area--------------------------------------------------------------------------------------6
2.2 Maintain Number Ranges for Controlling Documents------------------------------------------- 13
2.3 Maintain Versions------------------------------------------------------------------------------------------------ 20
3. MULTIPLE VALUATION APPROACHES/TRANSFER PRICES
(OPTIONAL)----------------------------------------------------------------------------------------------27
3.1 Maintain Currency and Valuation Profile ------------------------------------------------------------- 27
3.2 Assign Currency and Valuation Profile to Controlling Area ---------------------------------- 30
3.3 Create Versions for Valuation Methods ---------------------------------------------------------------- 32
3.4 Define Valuation Clearing Account ---------------------------------------------------------------------- 37
3.5 Multiple Valuation Approaches: Check / Execute Activation ------------------------------- 39
4. PRODUCTION START-UP PREPARATION -----------------------------------------42
4.1 Set "Update All Currencies" Indicator ------------------------------------------------------------------ 42
5. COST ELEMENT ACCOUNTING--------------------------------------------------------43
5.1 Make Default Settings------------------------------------------------------------------------------------------ 43
5.2 Create Batch Input Session---------------------------------------------------------------------------------- 45
5.3 Execute Batch Input Session ------------------------------------------------------------------------------- 47
6. RECONCILIATION LEDGER -------------------------------------------------------------49
6.1 Activate/Deactivate Reconciliation Ledger---------------------------------------------------------- 49
6.2 Define Adjustment Accounts for Reconciliation Posting -------------------------------------- 52
6.3 Specify Document Number Range for Reconciliation Posting------------------------------- 55
7. COST CENTER ACCOUNTING ----------------------------------------------------------57
7.1 Define Standard Hierarchy----------------------------------------------------------------------------------- 57
3. 7.2 Define Cost Center Categories ----------------------------------------------------------------------------- 63
7.3 Create Cost Center ---------------------------------------------------------------------------------------------- 65
7.4 Define Cost Center Groups----------------------------------------------------------------------------------- 69
7.5 Define Cost Elements for Activity Allocation------------------------------------------------------- 72
7.6 Create Activity Types ------------------------------------------------------------------------------------------ 75
7.7 Maintain Statistical Key Figures-------------------------------------------------------------------------- 78
8. COST CENTER PLANNING ---------------------------------------------------------------81
8.1 Create Planning Layouts for Cost Element Planning/Activity type
planning/Statistical key figure planning ------------------------------------------------------------------------ 81
8.2 Define User-Defined Planner Profile --------------------------------------------------------------------- 94
8.3 Define Distribution --------------------------------------------------------------------------------------------- 102
8.4 Create Assessment Cost Elements ---------------------------------------------------------------------- 109
8.5 Define Allocation Structures------------------------------------------------------------------------------- 111
8.6 Define Assessment---------------------------------------------------------------------------------------------- 112
8.7 Define Activity Types for Indirect Activity Allocation----------------------------------------- 120
8.8 Define Indirect Activity Allocation --------------------------------------------------------------------- 123
8.9 Define Splitting Structure----------------------------------------------------------------------------------- 132
9. ACTUAL POSTINGS ----------------------------------------------------------------------- 138
9.1 Edit Automatic Account Assignment ------------------------------------------------------------------ 138
9.2 Distribution (KSV1)--------------------------------------------------------------------------------------------- 140
9.3 Assessment--------------------------------------------------------------------------------------------------------- 144
9.4 Define Indirect Activity Allocation --------------------------------------------------------------------- 148
9.5 Define Splitting Structure----------------------------------------------------------------------------------- 149
4. 1.INTRODUCTION
Welcome to the SAP FICO Configuration kit. We will ensure that we will take you by the
hand and help you configure both Controlling and Finance Module for you. In this
document we will be configuring the basics of Controlling and also cover the Cost
Center accounting Module.
The controlling area configuration is the starting point of configuration in the
CO module, which will enable us to configure profit center, product costing and then
the profitability analysis module.
In this document we will configure controlling area 1100 (A Group). To help us better
understand the configuration let us take the below scenario:
The management of A group is desirous of having a single controlling area,
so that they can have cross company code controlling. A Group is fast
expanding group and will be setting various companies across the globe in the
future.
Each company code in the above case will be attached to this controlling area.
Currently A Group has only one company called as 1100 (XYZ Ltd). This company
code is attached to controlling area 1100. A group is located in Germany. The
controlling area currency is configured as group currency EUR.
A Group requires the following modules within controlling to be implemented:-
1) Cost center accounting
2) Product costing
3) Profit center accounting
4) Profitability analysis
So lets now grind in further of how to configure the basics of controlling and
the Cost Center in this document.
5. 2. Organizational Structures
For doing the configuration we use the following path on the SAP
application screen:-
Menu Path
SAP Menu Tools Accelerated SAP Customizing SPRO -
Edit Project
Configuration for all the modules will be done here. The above path
will not be referred henceforth; we will directly refer to the IMG
node.
6. 2.1Maintain Controlling Area
Organizational unit within a company, used to represent a closed
system for cost accounting purposes. A controlling area may
include single or multiple company codes that may use different
currencies. These company codes must use the same operative
chart of accounts. All internal allocations refer exclusively to objects
in the same controlling area
Menu Path
IMG Controlling General Controlling Organisation
Maintain controlling Area
Transaction Code
OX06
Double click
8. Group Currency definition comes from the client currency. A
currency needs to be maintained for the client (when a client is
created) in transaction SCC4.
Update document type SA
Click on
9. Click to create a standard hierarchy.
Double Click
Click on
A grp requires the following modules within controlling:-
1) Cost center accounting
10. 2) Internal orders (order management)
3) Profit center accounting
4) Profitability analysis (we will update at a later stage)
It does not want activity based costing, further it wants
commitments management to be activated.
Accordingly we update the following: -
Click on Save
11. Double Click on to attach company code 1100
Click on and update the following: -
13. 2.2 Maintain Number Ranges for Controlling Documents
We create number ranges for business transactions in Controlling
or copy from the standard Controlling Area 0001. The document
number range in CO is maintained independent of the fiscal year.
Transaction Code
KANK
Click on Copy and update the following: -
Click on
14. Note that the number intervals are not included in the customizing
request they need to be transported manually. Click on Interval
Transport
To ensure data consistency, you should not transport number
ranges for CO documents, but rather create them manually in
the target system.
Or else you can create from scratch.
16. Click on
Now assign the various business transaction to planning as
follows:-
Position the cursor on
17. Click
Select
Click
Similarly you have to assign various business transactions to this
group.
Finally the groups along with the business transaction will be as
follows:-
18. It is tedious to maintain the number range and number range
group manually. It is better to copy from the SAP controlling area
0001
19. Note: To ensure data consistency, you should not transport number
ranges for CO documents, but rather create them manually in the
target system.
20. 2.3 Maintain Versions
Menu Path
IMG Controlling General Controlling Organization
Maintain Versions
Click on Extras Set Controlling area
And update 1100 as the controlling area.
21. Click
Select Version 0
And Double Click
Version 0 is automatically created in controlling area 1100
Select
Double Click
Versions are automatically created for 5 fiscal years.
27. 3. Multiple Valuation Approaches/Transfer Prices (Optional)
3.1Maintain Currency and Valuation Profile
Menu Path
IMG Controlling General Controlling Multiple Valuation
Approaches/Transfer Prices Basic Settings Maintain
Currency and Valuation Profile
We only need the currency and valuation profiles if we want to
manage various valuations in parallel in our system.
We have to take the following rules into account when we maintain
the currency and valuation profiles because they are checked when
we activate the C&V profile in the controlling area.
Managing the company code currency in legal valuation is
mandatory.
In addition, we can always manage two further valuation
approaches
In valuation, we can select among group valuation (1) and profit
center valuation (2),
In the currency, we can select among company code currency (10)
and group currency (30).
All valuation approaches we manage in controlling must also be
managed correspondingly in the material ledger.
All standard SAP report in controlling are shown in the reporting
currency (controlling area currency), to get the object currency (Co.
code currency) you will need to define new reports.
Click on and update the following: -
29. Click on and update the following: -
Click on Save
30. 3.2 Assign Currency and Valuation Profile to Controlling Area
Menu Path
IMG Controlling General Controlling Multiple Valuation
Approaches/Transfer Prices Basic Settings Assign Currency
and Valuation Profile to Controlling Area
We assign the currency and valuation profiles with which we want
to represent scenarios for transfer prices to the respective
controlling area. For this purpose, we must ensure that the
controlling area currency of the affected controlling area
corresponds to either the group currency (currency type = 30) or the
company code currency (currency type = 10).
The assignment of the currency and valuation profiles indicates
that we want to use transfer prices in the controlling area. It
enables us to create actual versions for different valuations.
Assign C+V prof 1100 to controlling area 1100.
32. 3.3 Create Versions for Valuation Methods
Menu Path
IMG Controlling General Controlling Multiple Valuation
Approaches/Transfer Prices Basic Settings Create Versions for
Valuation Methods
Click on
Update the following:-
Click on
Select
And Double Click on
37. 3.4 Define Valuation Clearing Account
Menu Path
IMG Controlling General Controlling Multiple Valuation
Approaches/Transfer Prices Level of Detail Define Valuation
Clearing Account
Here we specify profit and loss accounts for valuation differences
that arise in business transactions between group companies.
When we use parallel valuation approaches/transfer prices,
payables and receivables are only posted using legal valuation,
since that represents the amount in which the payment is made. If,
however, we want to record other valuation approaches in the
valuation clearing account, we need to post the difference to
accounts for intercom any profits so that this amount appears in
the group report. The system assigns the valuation difference for
each item to the corresponding profit center.
With this function we can designate valuation-clearing
accounts in which to record valuation differences separately for
each company code and partner company.
Update the following: -
Click
Click on
Update the following:-
38. The trading partner 1101 is the company created for company code
1100.
Click on Save
39. 3.5 Multiple Valuation Approaches: Check / Execute Activation
Menu Path
IMG Controlling General Controlling Multiple Valuation
Approaches/Transfer Prices Activation Multiple Valuation
Approaches: Check/Execute Activation
Enter the controlling area 1100 and click to check
activation.
We also need to maintain the settings in profit center accounting
Thereafter, we can activate the currency and valuation profile.
If Plant is assigned to the company code, then Material ledger needs
to be activated for the plant. Further Material Ledger type needs to
be assigned to the valuation area.
Click on to check activation. The message given is as follows
40. Therefore we need to first maintain the profit center settings (up to
maintain plan versions in the profit center configuration document)
and then execute this step.
After maintaining the profit center settings we will get the following
message.
We need to create result analysis version 0 in the product cost
controlling component. Nevertheless we can still activate the
currency and valuation profile.
42. 4. Production Start-Up Preparation
4.1Set "Update All Currencies" Indicator
Menu Path
IMG Controlling General Controlling Production Start-Up
Preparation Set "Update All Currencies" Indicator
In this step we activate or reset the update all currencies indicator.
The Update all currencies indicator enables us to reduce the
amount of memory used when posting data to CO objects (for
example, cost centers or orders). However, it only works if our
database system compresses empty fields. If you are not sure
whether your database system compresses empty fields, you should
always activate this indicator.
This is automatically set when we create the controlling area which
can be seen below
As such this step is not required. In case it is not set we need to
the following steps.
Click on
Remove the test run and select
Click on
43. 5. Cost Element Accounting
5.1Make Default Settings
Menu Path
IMG Controlling Cost Element Accounting Master Data
Cost Elements Automatic Creation of Primary and Secondary
Cost Elements Make Default Settings
Here we give the cost elements individually or as an interval with
the corresponding cost element category in the default setting. The
cost elements are created by a batch input session using this
default setting.
These defaults are used for automatic generation of primary and
secondary cost elements. We maintain the cost elements
individually or as an interval with the corresponding cost element
category in the default setting.
Update the following: -
Click
Click and update the following:-
45. 5.2 Create Batch Input Session
Menu Path
IMG Controlling Cost Element Accounting Master Data
Cost Elements Automatic Creation of Primary and Secondary
Cost Elements Create Batch Input Session
Here we generate a batch input session for each controlling area in
order to create cost elements.
The SAP System determines the chart of accounts to be processed
(including the cost elements to be created) according to the
company code and chart of accounts to which the controlling area
is assigned.
Update the following: -
Click Execute
46.
47. 5.3 Execute Batch Input Session
Menu Path
IMG Controlling Cost Element Accounting Master Data
Cost Elements Automatic Creation of Primary and Secondary
Cost Elements Execute Batch Input Session
Here we execute a batch input session and thereby generate cost
elements.
Select the session
And click
Select and
Select
Select
Deselect
49. 6. Reconciliation Ledger
6.1 Activate/Deactivate Reconciliation Ledger
Menu Path
IMG Controlling Cost Element Accounting Reconciliation
Ledger Activate/Deactivate Reconciliation Ledger
In the reconciliation ledger, the data from Accounting is
summarized and valuated. Cost flows occurring exclusively in
Controlling (secondary postings) between company code and
business area boundaries which are not noted in Financial
Accounting, can be passed on through Reconciliation ledger. Thus
Reconciliation between Financial accounting (external) and
controlling (internal) is possible.
You do not need the reconciliation ledger in the following situations:
• no profit and loss accounting using cost of sales accounting
occurs
• there is no interest in cross-application reports
• there is no interest in evaluating cross-company-code and
cross- business area postings
Controlling area maintenance indicates whether the reconciliation
ledger is activated or deactivated for the controlling area.
This activation step is generally not required if we select cross
company cost accounting when maintaining controlling area which
can be seen below.
50. Activation step is generally not
required if we select cross company
cost accounting when maintaining
controlling area which can be seen
below.
Indicates reco. Ledger is active
51. Click Yes
In case the reconciliation ledger is still not active we can proceed as
follows:-
Double Click
Update the following: -
Click on
52. 6.2 Define Adjustment Accounts for Reconciliation Posting
Menu Path
IMG Controlling Cost Element Accounting Reconciliation
Ledger Define Adjustment Accounts for Reconciliation Posting
Create a GL account in FI for the FI-CO reconciliation. In our
example we have created a GL code 450020 FICO Reconciliation
account
Double Click
Update chart of accounts USCA and update the following: -
55. 6.3 Specify Document Number Range for Reconciliation Posting
Menu Path
IMG Controlling Cost Element Accounting Reconciliation
Ledger Specify Document Number Range for Reconciliation
Posting
Click on and update the following: -
Click
57. 7. Cost Center Accounting
7.1 Define Standard Hierarchy
Menu Path
IMG Controlling Cost Center Accounting Master Data
Cost Centers Define Standard Hierarchy
We define the Standard Hierarchy of cost centers in the controlling
area. Cost Centers can be created in this step or through Master
Data creation.
T Code: OKEON
Cost Center Hierarchy
Cost centers can be grouped together to provide summary cost
information. A cost center group is a hierarchical structure
consisting of nodes and attached cost centers. Cost center
groups (or hierarchies) facilitate analysis by allowing costs to be
reported at the cost center level or at the summarized node
level. They also facilitate cost allocations and cost planning.
The hierarchy logic is as follows.
The top node (first level) C1100 is the total A group node.
The second level is the company which is represented by 2 digits 11
The third level is the function 01 – Production 02 maintenance etc.
Therefore we create 1101 as production
At the fourth level we create the cost center.
Thus the cost center numbering is 1101000 – Production common.
58. The first 2 digits from the left 11 represent company code
The 3rd and 4th digit represents function
The 5th 6th 7th digit represents running number.
Update the following:-
59. Click from the menu shown
And update the following: -
Click on Save
Keep the position on 11 as shown below
63. 7.2 Define Cost Center Categories
Menu Path
IMG Controlling Cost Center Accounting Master Data
Cost Centers Define Cost Center Categories
We can define our own cost center categories or use SAP supplied
cost center categories.
The cost center categories basically help in setting defaults on the
cost center master data.
We will lock actual revenue posting and Planned revenue posting
in all of the cost center categories.
The cost center category when selected during the cost center
master creation, defaults this indicator such as Lock actual revenue
and lock plan revenue.
Click on
Update the following:-
64. Click on
Rename some of the existing cost center categories
The total cost center categories are:-
Click on Save
65. 7.3 Create Cost Center
Menu Path
IMG Controlling Cost Center Accounting Master Data
Cost Centers Create Cost Centers
Double Click on
Click on Extras Set controlling area
68. Notice that Actual revenues and Plan revenues lock are defaulted.
These defaults were set in the cost center category A.
Click on Save
69. 7.4 Define Cost Center Groups
Menu Path
IMG Controlling Cost Center Accounting Master Data
Cost Centers Define Cost Center Groups
Double Click and update the following: -
72. 7.5 Define Cost Elements for Activity Allocation
Menu Path
IMG Controlling Cost Center Accounting Master Data
Activity Types Define Cost Elements for Activity Allocation
Secondary Cost Elements
Secondary cost elements are used exclusively in the CO module
for internal postings of cost flows. There are no counterparts in
the FI module for secondary cost elements. They serve
primarily as allocation and settlement vehicles and are used
when the costs of one or more cost objects must be allocated to
other cost objects.
Examples of secondary cost elements are assessment cost
elements, cost elements for internal activity allocation, cost
elements for internal order settlement, etc. The internal
postings that originate within the CO module using secondary
cost elements are not reported in the external financial records.
Secondary cost elements are maintained only within the
CO module and must have a different numbering than FI
accounts.
Cost Element
Description
Cost Element
Type
Purpose
Assessment 42 Allocation from Cost
Centers to Cost Centers
Settlement 21 Allocation from Internal
Orders to Cost Centers
Activity Allocation 43 Allocation From Cost
Centers Production
Cost Collector via
Routing
75. 7.6 Create Activity Types
Menu Path
IMG Controlling Cost Center Accounting Master Data
Activity Types Create Activity Types
The activity type describes the specific activity output provided
by a cost center to other CO objects (Production Cost Collector,
Cost centers, internal orders, and so on).
For example, you may define an activity type named
“Production Hrs” to be the output of the “Production Cost
Center” within the system. It will then be possible to plan the
activity output of this cost center, measure the consumption of
this activity, and calculate the price of this activity.
Double click and update the following:-
78. 7.7 Maintain Statistical Key Figures
Menu Path
IMG Controlling Cost Center Accounting Master Data
Statistical Key Figures Maintain Statistical Key Figures
Statistical key figures are metrics created within SAP to
represent common statistics that can be used as a measurable
reference among cost centers, profit centers and internal
orders.
They are used as a basis for internal allocations, for reporting
purposes and to calculate rates. For example, to allocate
cafeteria costs to individual cost centers based on employees,
the number of employees in each cost center may be used as a
statistical key figure.
Statistical key figures may be used in order to determine
ratios for non-financial data between cost centers.
Typical key figures are: -
• Number of Employees
• Floor Space in a Factory
• Volume of Sales
• Volume of Production
81. 8. Cost Center Planning
8.1Create Planning Layouts for Cost Element Planning/Activity
type planning/Statistical key figure planning
Menu Path
IMG Controlling Cost Center Accounting Planning
Manual Planning User-Defined Planning Layouts Create
Planning Layouts for Cost Element Planning/Activity type
planning/Statistical key figure
Cost center planning involves entering plan figures for costs,
activities, prices or statistical key figures for a particular cost
center and a particular planning period. You can then
determine the variances from these figures when you come to
compare these plan values with the costs actually incurred.
Cost center planning is divided into the following planning
areas:-
Cost elements/activity input
Primary costs
Secondary costs
Revenue will not be planned at the Cost Center Level.
Activity type planning/price planning
102. 8.3 Define Distribution
Menu Path
IMG Controlling Cost Center Accounting Planning
Allocations Distribution Define Distribution
Distribution is the method used within SAP to allocate primary
costs between CO objects (cost centers, internal orders, etc.) within
the CO module. Only cost centers may serve as senders in a
distribution allocation. Thus only primary costs can be allocated
using distribution cycle.
Double Click
103. Click extras Set controlling area and update 1100
Update the following: -
The naming convention of a cycle should be logical. It should have P
for plan cycle, A for actual cycle.
11PDCP – 11 is the co. code PDC – Production common and P is
plan.
Iterative and object currency is defaulted.
104. Click on
In sender values we have the following rules:-
1) Posted amounts - The posted amounts on the sender serve as
the sender values.
2) Fixed amounts - You define fixed amounts for senders defined
in the selection Criteria on the "Sender Values" screen. The
senders are credited directly with these amounts.
3) Fixed rates - On the "Sender Values" screen you enter fixed
prices for the senders you entered in the selection criteria.
These prices are multiplied by the receiver tracing factors
and the result allocated to the receivers.
In receiver tracing factor we have various options:-
1) Variable portions – The tracing factors are determined based
on the following parameters: - Plan statistical key figures, Plan
activity, plan costs, plan consumption.
2) Fixed amounts – We can define fixed amounts in the tracing
factor screen. The receivers are charged directly with these
105. amounts. The amount credited to the sender is derived from
the total of the receiver debits. The rule for determining the
sender values is not used here. SAP system ignores posted
sender amounts or defined sender amounts.
3) Fixed percentage - We define fixed percentages for the receiver
in the tracing factor screen. The value from the sender is
distributed to the receivers according to this percentage. The
total receiver tracing factor must not exceed 100% .The sender
based must be fully distributed. If the total of the receiver
tracing factors is less than 100%, then a portion of the sender
value remains on the sender.
4) Fixed portions - This process is similar to the fixed percentage
process, with the exception that the amount is not limited to
100. The sender base is derived from the total of the receiver
tracing factors.
We will use posted amounts for sender values and fixed portion
for receiver tracing factors.
106.
107.
108. You can attach further segments if you want.
Click
Click on to check the cycle.
Click on Save
109. 8.4 Create Assessment Cost Elements
Menu Path
IMG Controlling Cost Center Accounting Planning
Allocations Assessment Create Assessment Cost Elements
Assessment is the method provided by SAP to allocate primary
and secondary cost elements from one cost centre to other CO
cost objects, according to user defined assessment rules.
This method is designed to group together multiple cost
elements and reclassify them as a single secondary cost
element while simultaneously allocating them. The original cost
elements are not displayed on the receivers. Allocation through
assessment is useful when the composition of the costs is
unimportant for the receiver.
Update the following: -
111. 8.5 Define Allocation Structures
Menu Path
IMG Controlling Cost Center Accounting Planning
Allocations Assessment Define Allocation Structures
If the assessment for each segment is not made with a pre-defined
assessment cost element, you can assign the source cost elements
to the desired Assessment cost element in the allocation structure.
During cycle definition, enter the allocation structure instead of an
assessment cost element in the segment.
An allocation structure for the assessment consists of at least one
assignment, stating the assessment cost element to which the
source element is assigned. The original cost elements will already
have assignments in the source.
In our scenario we are not using the allocation structure.
112. 8.6 Define Assessment
Menu Path
IMG Controlling Cost Center Accounting Planning
Allocations Assessment Define Assessment
Assessment is a method of allocation which allocates costs using
assessment cost element. Thus there in no traceability of original
cost elements on the receiver cost center from the sender cost
center. Various Costs elements from the sender are summarized
under a single assessment cost element. The assessment cost
elements are updated both on the sender and receiver.
We are allocating costs from purchasing department to the
production departments based on output of production
departments. The output is entered as statistical key figures.
123. 8.8 Define Indirect Activity Allocation
Menu Path
IMG Controlling Cost Center Accounting Planning
Allocations Activity Allocation Indirect Activity Allocation
Define Indirect Activity Allocation
Indirect activity allocation is used when direct activity allocation is
not possible. For example:- Quality control departments spending
time on checking the finished goods, semi finished goods. It is
difficult to measure the time spent on each product. In such a
scenario indirect activity allocation is done based on the output
produced of finished goods and semi finished goods.
Price= 70 INR /hr
Activity quantity = 10000 hr
Quality cost center
Qty Qty
7000 3000
Finished goods
production order
Semi Finished goods
production order
Thus Quality cost center has a cost of 70000 INR (70 INR X 10000
hr).
This cost will be allocated to finished goods production order based
on the output (70000 INR X 7000 qty) / 10000 qty = 49000 INR
And to semi finished goods production order (70000 INR X 3000
qty) / 10000 qty = 21000 INR
We are creating a cycle for allocating costs from Cooling services
General to Cooling services EG-1 and EG-2.
124. The planned output will be entered on cooling services general
using activity type 3UTCG1. (Here the total cost to be allocated will
be entered with price 1)
The output will be entered on the Cooling services EG-1 and EG-2
using Statistical key figures.
Double Click
We will name the cycle 11CHOP (11 the company code CHO –
Common HO Expenses and P – Plan)
Update the following: -
126. The following options are available in Sender values:-
1) Posted quantities- The quantities posted to the sender are
taken as the sender values.
2) Fixed quantities – On the sender value tab, enter fixed
quantities for the senders we defined in the selection criteria.
The senders are directly credited with these quantities.
3) Quantities calculated inversely – The sender values are
calculated indirectly from the receiver tracing factors. We can
valuate these sender values with a weighting factor. We define
the weighting factors on the Sender values tab.
The following options are available in Receiver tracing factor:-
1) Variable portions- The tracing factors are determined based on
the following parameters:- Plan statistical key figures, Plan
activity, plan costs, plan consumption.
2) Fixed quantities – We can define fixed quantities in the tracing
factor screen. The receivers are charged directly with these
quantities. The quantity credited to the sender is derived from
the total of the receiver debits.
3) Fixed percentages – We define fixed percentages for the
receiver in the tracing factor screen. The quantity from the
sender is distributed to the receivers according to this
percentage. The total receiver tracing factor must not exceed
100% .The sender based must be fully distributed. If the total
of the receiver tracing factors is less than 100%, then a portion
of the sender value remains on the sender.
4) Fixed portions – This process is similar to the fixed percentage
process, with the exception that the quantity is not limited to
100. The sender base is derived from the total of the receiver
tracing factors.
132. 8.9 Define Splitting Structure
Menu Path
IMG Controlling Cost Center Accounting Planning
Allocations Activity Allocation Splitting Define Splitting
Structure
Need for a splitting structure: - If a cost center is rendering 2
activities (which are activity independent) then we need to apportion
the costs of the cost center to these activities. If we do not define a
splitting structure, SAP system will divide the costs equally between
these activity types. In case you don’t want this to happen we need
to define the splitting structure. Thus in splitting structure we
define which cost elements will get allocated to which activity type.
This applies to both plan and actual costs.
A splitting structure consists of one or more assignments, which
define the connection between the cost element(s) or cost element
group to be split and the splitting rule used to divide the costs.
Each splitting rule is based on a splitting method. Based on the
splitting methods, which are fixed in the R/3 System, we can split
plan costs according to the following criteria:
• Activity quantity
• Equivalence number
• Capacity
• Output
• Scheduled activity
• Statistical key figure (quantity)
• Statistical key figure (maximum quantity)
• No splitting is executed
133. After we define a splitting structure, we must assign it to the cost
centers on which we want to split costs according to the given rules.
We can assign a structure to:
All cost centers
All cost centers in a given group
All cost centers in a given interval
The structure can apply to a single version or to all versions in a
controlling area for a fiscal year.
Click on and update the following: -
134. Click on Save
Create splitting rule
Double Click
Click on and update the following: -
Click on Save
Click twice
135. Assign the splitting structure to rule
Select
Double Click
Click on and update the following: -
138. 9. Actual Postings
9.1 Edit Automatic Account Assignment
Menu Path
IMG Controlling Cost Center Accounting Actual Postings
Manual Actual Postings Edit Automatic Account Assignment
Transaction Code
OKB9
Here we define automatic additional account assignments for
postings to primary cost elements.
Automatic assignment occurs during postings in external
accounting (within the FI, MM, or SD components) if we did not
enter a CO account assignment object (cost center, order, or
project) for a cost accounting relevant posting. This always
happens in SAP in case of automatically created line item.
Examples of Automatically Created Items are:-
• Discounts, exchange rate differences, and banking fees in FI
• Price differences and minor differences in MM
• Possible automatic additional account assignments include:
• Cost center
• Order
• Profit center (for revenue postings)
Account assignment can be made mandatory for business area,
valuation area or the profit center level. We need to select the
relevant mandatory account assignments
Bank charges should be defaulted to a particular cost center. In our
case Bank charges GL code is 470103 and should be defaulted to
Company General Cost center 1118000
Click on and update the following: -
140. 9.2Distribution (KSV1)
Menu Path
IMG Controlling Cost Center Accounting Actual Postings
Period-End Closing Distribution Define Distribution
You can copy the plan distribution cycle into actual cycles.
You can also use transaction code KSV1 to create actual
distribution cycle.
Double click
Update the following:-
141. You need to suffix the actual cycle with A
Click
Click
144. 9.3Assessment
Menu Path
IMG Controlling Cost Center Accounting Actual Postings
Period-End Closing Assessment Maintain Assessment
You can copy the plan assessment cycle into actual cycles.
Double click
The actual cycle name should be suffixed with A.
148. 9.4Define Indirect Activity Allocation
Menu Path
IMG Controlling Cost Center Accounting Actual
Postings Period-End Closing Activity Allocation Indirect
Activity Allocation Define Indirect Activity Allocation
You can copy the plan indirect activity cycle into actual cycles.
149. 9.5Define Splitting Structure
Menu Path
IMG Controlling Cost Center Accounting Actual
Postings Period-End Closing Activity Allocation
Splitting Define Splitting Structure
Configuration similar to plan Splitting structure